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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
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A general incorporated association or general incorporated foundation that is not a public interest one, a workers' cooperative, an association or foundation without legal personality, or a body a Cabinet Order (政令) lists that a law other than the Corporation Tax Act treats as a public interest corporation — the domestic corporations left out of the relief in Article 177 for dividends on the shares of wholly owned subsidiaries.
繰越控除限度額
The unused part of the foreign tax credit limits of the previous three years, carried forward as a Cabinet Order (政令) sets, up to which foreign tax exceeding this year's limit can still be credited.
Premiums or contributions paid under a nursing care or medical insurance policy for cover that pays out when, for example, the insured is hospitalised and pays medical expenses, which can be deducted from income within set limits.
独立社外取締役
In Article 34, paragraph (1), item (iii)(a)(2), an outside director (社外取締役) of the domestic corporation, as defined in Article 2, item (xv) of the Companies Act, whose independence in performing duties is assured, as a Cabinet Order (政令) specifies.
In Article 54-2, the event that, under the Income Tax Act or other laws on income tax, gives the individual an amount to be counted in the revenue (収入金額) or total revenue of employment income (給与所得) or other income a Cabinet Order (政令) sets, for services paid for with specified share options (特定新株予約権); the corporation is treated as receiving the services on the day the event occurs.
In Article 60-3(1), the transfer, revaluation, bad debt, disposal or other event, during the applicable period (適用期間), affecting a specified asset (特定資産) of a loss corporation (欠損等法人) — an asset of a kind a Cabinet Order (政令) sets that it held at the start of the business year in which it came under specified control, or received later in certain qualified reorganizations.
In Article 22, the authority under the Act on Prevention of Transfer of Criminal Proceeds that the Prime Minister delegates to the Commissioner of the Financial Services Agency (金融庁長官) under paragraph (5) of that Article, other than authority relating to Articles 8, 17 and 18.
不動産等の割合
In Article 52, paragraph (1), item (i), the share that the value of real property, etc. (不動産等の価額) makes up of the value of the taxable inherited property (課税相続財産の価額), which decides the rate of interest tax (利子税) on deferred inheritance tax.
対象特定寄附金
In Article 4-5, a specified donation (特定寄附金) under Article 78(2) of the Income Tax Act (所得税法), including one treated as such under Article 41-18-2(1), that a Cabinet Order (政令) sets as helping public-interest projects of private organizations — what a specified donation trust contract (特定寄附信託契約) must have as its main purpose to pay out of the trust property.
合計償却限度額
The total of the depreciation calculated for the asset under Article 49, paragraph (1) of the Income Tax Act and the additional special depreciation amount the coining provision sets for it — the most an individual may count as necessary expenses (必要経費) for that asset's depreciation.
The amount a Cabinet Order (政令) sets as the value of a specified share (特定株式) at the moment its holder, a person to whom the stock-option special rule applies (特例適用者), leaves Japan (国外転出).
完全支配の関係
A relationship, of a kind a Cabinet Order (政令) specifies, in which a bank, etc. (銀行等) holds directly or indirectly all the issued shares or capital contributions of a corporation.
In Article 40, paragraphs (11) and (14), any of the events listed in paragraph (11) on which the initial trustee of a public interest trust (公益信託) that received a specified gift, etc. (特定贈与等) passes its property to a succeeding trustee — the end of the initial trustee's duties, or the merger or split of a corporate initial trustee — except where that event allows the approval under paragraph (1) to be revoked in a case a Cabinet Order (政令) sets.
In Articles 40-3-4 and 66-4-2, the period from the payment deadline (納期限) of the tax under the correction or determination (or from the date of application, if later) to one month after the day after the correction under Article 26 of the Act on General Rules for National Taxes based on agreement with the treaty partner's competent authority (or after a day a Cabinet Order (政令) sets, where there is no agreement or in other cases it sets), for which payment of that tax may be deferred.
The amount a Cabinet Order (政令) sets as the acquisition price of the land the designated company developed for Chubu International Airport (中部国際空港用地); what it may set aside each business year in its reserve for development of Chubu International Airport (中部国際空港整備準備金) is limited to the lower of one tenth of this amount and this amount less the reserve already carried forward.
In Article 68-3(2), whichever one of the parent corporations (親法人, under Article 61-2(4) of the Corporation Tax Act) of the succeeding corporation in a company split by split-off is a specified lightly taxed foreign corporation, etc. (特定軽課税外国法人等), when its shares are the only assets given as consideration for the split.
In Article 91-4, paragraph (1), local governments, Japan Finance Corporation (株式会社日本政策金融公庫) and others a Cabinet Order (政令) sets.
外国運転免許証
In Article 107-2, a driver's license issued by the authorities of a country or region outside Japan that does not issue international driving permits and that a Cabinet Order (政令) names as having a licensing system of Japan's standard, accompanied by a Japanese translation made by a person a Cabinet Order names.
In Article 108-3-5 and the following Article, an act in riding a bicycle that breaks this Act, an order under it or a measure taken under it, of a kind a Cabinet Order (政令) lists as likely to cause danger in road traffic.
In Article 193-3, paragraph (2), item (i), a fact that a certified public accountant or audit firm finds while auditing a specified issuer (特定発行者): a violation of laws and regulations by the issuer, or another fact that could affect the proper preparation of its documents on financial accounting.